Upgrading SEP from 12.1 RU6 MP3 to 14.0 RU1 MP1 or from any 12.1 version to 14.0, upgrade rolls back.
Manual or remote deployment also fails. Fresh unmanaged package fails too.
ccsvchst.exe and cmd.exe can not access the C:\ProgramData
MsiExec.exe can access C:\ProgramData
EfaInst.exe and Setup.exe can also access C:\ProgramData.
ccSvchst can access subfolders under C:\ProgramData
Rollback happened because, ccsvchst can not open C:\ProgramData to copy files.
Its looks like to be an permission issue on C:\ProgramData folder.
Add permission for SYSTEM user to C:\ProgramData.
Attempt the upgrade now and it will be successful.